Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Uniform Local Sales and Use Tax Annotations
700.0000 APPLICATION OF TAX—Regulation 1803
700.0212 San Francisco City and County Business License Tax. The San Francisco City and County license tax on gun dealers, which was raised from 1.5% of gross receipts to 3%, is not a tax on the consumption of tangible personal property. It is also not a tax "passed through the customers." Therefore, it is not "substantially similar" to a sales and use tax so as to trigger the provisions of section 7203.5. 8/9/96.